The advantages of the Patent Box
Measures in favor of intangible assets
The Patent Box, introduced by the art. 1 of the 2015 Stability Law provides for an optional taxation regime for income deriving from the use, directly or indirectly of:
- software protected by copyright;
- industrial patents;
- designs and models, legally enforceable;
- processes, formulas and information relating to legally protectable industrial, commercial or scientific experience;
- joint use of two or more of the aforesaid intangible assets, linked together by a constraint of complementarity for the purposes of producing a product or a family of products or a process or group of processes.